Minnick v. Commissioner
United States Tax Court
1. Income from farming operations conducted by husband and wife on husband's separately owned farm in the State of Washington held community income to the extent attributable to personal efforts of husband and wife. 2. The fair market value of farm improvements acquired by inheritance determined for depreciation purposes.
1Opinion of the Court
OPINION.
LeMibe, Judge:
Petitioner contends that under Washington law all of the income for the taxable years from the 950-acre farm which he inherited from his brother and from the 90-acre tract which he and his wife purchased in 1941 was community income. Respondent concedes that the income from the 90-acre tract was community income, but contends that the 950-acre tract was the separate property of petitioner and that all of the income from it is taxable to the petitioner individually.
Petitioner concedes that the 950-acre tract which he inherited from his brother is his separate property,…
2Cases cited10 opinions
- Poe v. SeabornSupreme Court of the United States · 1930
- In Re Estate of PepperCalifornia Supreme Court · 1910
- Brown v. ScofieldWashington Supreme Court · 1923
- Jacobs v. HoittWashington Supreme Court · 1922
- In Re the Estate of WitteWashington Supreme Court · 1944
5 more not listed; retrieve them via the Exa API.
3Cited by4 opinions
- Baker Commodities, Inc. v. CommissionerUnited States Tax Court · 1967
- MacMurray v. CommissionerUnited States Tax Court · 1953
- MacMurray v. CommissionerUnited States Tax Court · 1953
- Minnick v. CommissionerUnited States Tax Court · 1950